JURISDICTION
Colombia
locationcolombia.com
NAME OF INCENTIVE
Fondo Filmico Colombia (FFC)
Certificado de Inversion Audiovisual en Colombia (CINA)
TYPE
FFC: cash rebate CINA: tax credit
VALUE
FFC: 40% for film services; 20% for logistics services of the amount spent in the country (cash rebate). CINA: 35% for audiovisual and logistics services of the amount spent in the country (transferable tax credit).
PER PROJECT CAP
FFC: $550,000
CINA: no per‑project cap
ANNUAL BUDGET/CAP
FFC: $2m CINA: $53m
APPLICATION DEADLINE
2032
ELIGIBLE
FFC: Film, TV drama, other TV, other CINA: Film, TV
drama, other TV, documentary, other
LIMITS/RESTRICTIONS/CONSIDERATIONS
Minimum expenditure thresholds apply. Approximately $510,000 for films; $510,000 for series, and $170,000 per episode (does not apply to animation). For the CINA incentive, series that have a total expenditure in Colombia equal to or greater
$3.4m, the minimum expenditure may be distributed in a greater number of episodes.
